美国注册会计师AICPA历年真题(2020-08-08)
发布时间:2020-08-08
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—AUD
In which
of the following situations would an auditor who is rendering an audit opinion
on the financial statements of an employee benefit plan that will be filed with
the Department of Labor be considered independent?
A. The
auditor\'s spouse has obtained an immaterial direct financial interest in the
employee benefit plan.
B. The
auditor obtained a material indirect financial interest in the employee benefit
plan.
C. A
member of the auditor\'s firm was an investment advisor to the employee benefit
plan during the period of professional engagement but was not providing
services as of the date of the opinion.
D. A
member of the auditor\'s firm was a voting trustee of the plan in a prior year
but has since disassociated from the plan and did not participate in auditing
the financial statements of the plan.
【答案】
D
—BEC
Last year
a segment of Dickson Company had the following sales, assets, and operating
income:
Sales $500,000
Assets 200,000
Operating income 50,000
What is
the segment\'s asset turnover?
A. 2
times
B. 2.5
times
C. 4
times
D. 10
times
【答案】
B
—REG
Which of
the following situations would most likely be a violation of the Treasury
Circular 230 solicitation guidelines by a CPA, assuming that there are no
violations of federal or state laws or other rules?
A. The
CPA sends unsolicited e-mails to potential clients guaranteeing tax refunds
from the Internal Revenue Service.
B. The
CPA mails solicitation letters, clearly identified as such, to randomly
selected business firms from a local directory, disclosing how the firms were
selected to be contacted.
C. The
CPA records a radio advertising broadcast that fails to disclose the fee
charged for an initial consultation.
D. The
CPA advertises in a local newspaper as providing accounting and tax services without
disclosing fee information.
【答案】
A
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